Chap. 230.—An ACT to Amend and Re-enact an Act Approved the 11th
day of July, 1870, Entitled an Act for the Relief of the Late Sheriffs of
the Commonwealth.

Approved March 29, 1871.

1. Be it enacted by the general assembly, That an act ap-
proved the eleventh of July, eighteen hundred and seventy,
entitled an act for the relief of the late sheriffs of the com-
monwealth, be amended and re-enacted so as to read as fol-
OWS:
““§ 1. Be it enacted by the general assembly, That the late
sheriffs of the counties of this state, or their deputies, be and
they are hereby authorized to receive and collect all taxes, fee
bills, and county levies which were due in the years eighteen
hundred and sixty-six, eighteen hundred and sixty-seven, and
eighteen hundred and sixty-eight, and are still unpaid; and
they shall possess the same legal right in the collection of the
same, they had or possessed at the periods hereinbefore men-
tioned. Said right shall continue for two years from the
eleventh day of July, eighteen hundred and seventy: provided,
that no sheriff shall be entitled to the benefit of this act who
has not fully paid and discharged all accounts and liabilities
charged against him upon the books of the auditor of this
state; and that when the sheriff having such taxes, fee bills,
and county levies due him shall have departed this life, it shall
be lawful for his personal representatives to place them in the
hands of the sheriff, who shall collect the same according to
the provisions of this act: and provided further, that when
any surety has paid for such sheriff anything into the treasury
of the state, or had his property sold on account of such sure-
tyship, such taxes, fee bills, and county levies may be placed
in the hands of the acting sheriff, who shall collect the same
under the provisions of this act, and pay over the proceeds
thereof to such sureties for their protection: provided, that
this act shall not create any lien upon the real estate of the
taxpayer for the taxes hereby authorized to be collected, nor
shall the personal estate of the person in possession of such
land, other than the taxpayer, be liable for the tax on said land.”

2. This act shall be in force from its passage.

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